You must be logged in with a user who can browse at least one project.
You must be logged in with a user who has the permission to use Tempo Budgets. By default, all users have this permission, but it can be attributed on a JIRA user group basis by a JIRA administrator.
Once these conditions are met, access Tempo Budgets through the Tempo menu located in JIRA's top bar. Click the Tempo menu and click the more... menu item under Portfolios or Folios sections to go to the Manage Portfolios page and start creating Folios. Alternatively, hit keys g, then f to go to Tempo Budgets.
3. Create a Sample Project
You should then create a Sample Project in order to experiment with all the features and get a feel of what it is like to use Tempo Budgets in a realistic project that is underway.